# Finance Act 2014, Paragraph 189


In paragraph 13 (market value rule not to apply) in sub-paragraphs (1)(a) and (3) for “approved” substitute “ a Schedule 4 CSOP scheme ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/189 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-189
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.